The regulation of related party transaction information disclosure of listed companies;

An analysis of related party transaction and profit control;

In order to modify and promote the quality of related party transactions and information discloser, to make it convenient for the report user to control and analyze the related party transaction s influence on the operation and risk, based on the principle construction, price policy, auditing to propose the suggestions.

therefore, the controlling shareholder of listed companies through direct occupation of funds, related party transactions and other "tunneling" approach to occupation listed company\'s interests and harm the interests of small shareholders, impede China\'s financial markets.

Therefore, this paper studies the status of auditing quality and related party transactions in listed companies in China, and analysis the impact of the auditing quality which caused by the complexity of the related-party transactions.

In recent years, a growing number of significant fraud cases have been happening across the world, particularly the use of related party transactions, which not only triggered huge turbulence in the capital market, but also caused negative effects on the social public’s business as a whole.

This paper,by using data of china listed companies from 2000 to 2004,examines model specification and detecting power in relation to Jones model and modified-Jones model under various earnings management assumptions,especially when sampled company occured of huge amount of related-party transactions.

This paper,by using data of companies listed in Shanghai Stock Exchange,studies the relation a- mong audit opinions,related-party transactions and regulation.

Related-party transaction can be easily turned into the tool of manipulating the profit and packaging the statements by the company and its group corporation, as well as the tool of getting unfair profit by some departments or individual person for three reasons.

Since mostlisted companies are transformed from the old state-owned enterprises,related transactions generally exist between the listed companies and itscontrolled companies.

Owing to the particularity of the behavior pattern of state-owned holding shareholders in China,it is urgent to standardize the fairness and justice in the associated transactions between the listed company and its controlling shareholder(s).

The essay compared the differences that exist in connected transaction s accounting criterions and its tax regulations,then put forward mutual perfect countermeasures,tried to realize the harmony between the two,so as to reduce tax payers financial accounting cost and both tax solicitors and tax payers cost abiding by tax law.

The purpose of transfer pricing of connected transaction lies on raising or reducing trade rate artificially,adjusts costs and profits of interrelated enterprises to reach alleviate tax and obtain the richest profits.